Y1 Jan 1 Starting balance, $17,924. Debt, $0. December 31 Ending balance, $21, 668. debt, $0. That's a surplus of $3,744.
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Y 2 Jan 1 Starting balance, $21, 668. Debt $0. December 31 Ending balance, $19,348. debt zero. That's a deficit of $2,320, over the prior year, even without running a debt. Expenditures more than additions to account.
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Y 3 Jan 1 Starting balance $19,348. Debt $850 December 31 Ending balance $20,761. That's a surplus of $563, even with some debt, given that enough accumulated assets are present to pay off the debt and leave a positive sum.
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Y 4 Jan 1 Starting balance $20,761. Debt $9,278 December 31 Ending balance $22,518. That's a deficit of $7,521, despite the ending balance being higher than the starting balance because more money is owed than what is in the account.
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It works this way, whether you are talking about thousands of dollars, millions of dollars or quintillions of dollars. It works this way whether you are talking about a household budget, a government budget or a corporate budget. The very same principles outlined here ALWAYS apply.

If you want to pick THAT type out of a crowd, just look for the festering scabs on their elbows.